Quota value is the figure you get when a limited company's share capital is divided by the total number of shares. If the share capital is SEK 50,000 and there are 500 shares, the quota value is SEK 100 per share.
Since the 2005 Companies Act, quota value is used instead of the earlier concept of nominal value. It is affected by events such as a new share issue, a bonus issue and a split, and matters, among other things, in a reduction of share capital.
Nominal value was the fixed value a share previously had, now replaced by quota value.
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Book value per share is a limited company's equity divided by the number of outstanding shares.
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Share capital is the capital the shareholders contribute to a company in exchange for shares.
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A bonus issue raises share capital using the company's own funds, without new capital being added.
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